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JUBLIE TEXTILE INDUSTRIES (PRIVATE) LIMITED versus COLLECTOR SALE TAX, FAISALABAD


The Appellate Tribunal was not questioned before the Appellate Tribunal on the facts of the Sales Tax Act, 1990 Section 10 (2) and 47 of the Appeal Tribunal, so this review was denied as to why the bill was neither. It was in the name of Assisi, nor did his sales tax registration number indicate that the review had raised the question as to why the application for a name change had been filed and the name change was delayed. It was held that the review plates decided by the Essex-based Sui Gas Company were neither taken before the appellate tribunal nor Hey The same was raised as the basis of the appeal because the High Court refused to allow the application at the stage of adjournment, only the question of law arising out of the Tribunal order was made under section 47 of the Sales Tax Act. In addition to the 1990 adjusting authority, the Tribunal also found that the needle gas contract was not in the name of this CCC, in view of the instructions issued by the Central Board of Relay. The assessee, in the form of a Section RO, cannot claim the benefit of the input tax adjustment, neither was changed in the name of Suzie Gas Connection at the relevant time, nor did the bills specify his sales tax number. Is identified. There can be no question of fact before the expiry of the High Court of Appeal

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